The Abigail L. Longenecker Memorial Foundation is an exempt organization under section 501(a) of the Internal Revenue Code as an organization described in section 501(c) (3). It is also determined that The Abigail L. Longenecker Memorial Foundation is a private foundation within the meaning of section 509 (a) of the code.

The eyes of a child see the needs of a child...

In just 9 years, Abby Longenecker developed a vision far beyond her age. She saw need and she wanted to help. In 1997, just weeks before her death, she was visiting Deb's House, a facility for children and families in crisis, when she looked at her mother and said, "Mommy, can I volunteer here?"

Abby never had the opportunity to volunteer at Deb's House, but her spirit is still helping children who face challenges that children should never have to face.